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2023 (2) TMI 1255 - CESTAT MUMBAICENVAT Credit - Service Tax paid on service charges of toilets located in port user building and residential building is admissible or not? - HELD THAT:- The territorial location cannot decide the admissibility of CENVAT Credit under the provisions of Rule 2(l) of CENVAT Credit Rules, 2004. Issue is covered by the definition of input service as defined under Rule 2(l) of CENVAT Credit Rules, 2004. The general understanding emerges from the reading of the said rule is that the input service should be used for providing output service to be eligible for CENVAT Credit. The Revenue has not established that the services used in port user building are not used for providing output service. Therefore, the CENVAT Credit of Service Tax paid on services of toilets located in port user building is admissible to the appellants. The appeals are partially allowed. The appeals related to CENVAT Credit regarding residential area stand withdrawn.
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